Change in Profit Calculation Method Involving the Treatment of Internal Transactions with the Analytical Business as Intersegment Transactions
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2022: 1 of 7 companies on the "Worse" side.
6 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「Previously, costs relating to internal transactions with the Analysis Business, which was included in Other, were allocated to each segment. From the first quarter of the current consolidated accounting period, the method of accounting was changed to treat them as intersegment transactions with the Analysis Business in order to appropriately assess the performance of each segment.」
The company continues to treat internal transactions with the Analytical Business as intersegment transactions when calculating profit. - FY2019-Q3RestatedAnnual report
「Previously, costs relating to internal transactions with the Analysis Business, which was included in Other, were allocated to each segment. From the first quarter of the current consolidated accounting period, the method of accounting was changed to treat them as intersegment transactions with the Analysis Business in order to appropriately assess the performance of each segment.」
The company continues to disclose its method of calculating profit by treating internal transactions with the Analytical Business as intersegment transactions. - FY2019-Q2RestatedAnnual report
「In addition, from the first quarter of the consolidated fiscal year, the company has changed its method of calculating segment profit. Previously, expenses related to internal transactions with the Analytical Business, which is included in Other, were allocated to each segment. To accurately assess the performance of each segment, the company has changed to a method that treats these transactions as intersegment transactions with the Analytical Business. Year-on-year comparisons for the same quarter have been calculated using the revised method.」
The company continues to disclose its method of calculating profit by treating internal transactions with the Analytical Business as intersegment transactions. - FY2019-Q1First statedAnnual report
「In addition, from the first quarter of the current consolidated fiscal year, the company has changed its method of calculating segment profit. Previously, expenses related to internal transactions with the Analytical Business, which is included in Other, were allocated to each segment. To accurately assess the performance of each segment, the company has changed to a method that treats these transactions as intersegment transactions with the Analytical Business. Year-on-year comparisons for the same quarter have been calculated using the revised method.」
From the first quarter of the current consolidated fiscal year, the company changed its treatment of internal transactions with the Analytical Business from allocating expenses to each segment to treating them as intersegment transactions. Year-on-year comparisons for the same quarter have also been calculated using the revised method.